Runic sewing kits, i presumed it would be true for all runics but if you say you tested hammers then ok.
Previously I had been using runic hammers and runic mallets, however after reading your response I used sewing kits. I tried all levels of sewing kits and on average I was getting about 40 more budget points when using the Powerful Re-Forging option. Just as with the runic hammers and mallets there were some instances where I was getting more than 40 and in some instances I was getting less than 40.